The relationship between Confucianism and Buddhism is an inescapable issue for Confucians. The Confucians in the Sung and Ming Dynasties refuted Buddhism and Taoism, and contemporary Neo-Confucians differentiate between Buddhism and Taoism, while Tang Jun-yi tried to make connection between Confucianism and Taoism, which is unique and innovative among other contemporary Neo-Confucians. Tang's efforts to make this connection can be found quite often in his writings, among which the most comprehensive and profound one is "Existence of Life and Spiritual Realm", published in his late years. Based on the existence of life, Tang showed the nine realms of the spirits, including Buddhism.Here, we first introduced Tang Jun-yi's subjective demand and objective grounds for the propagation of Buddhism. And then, we show the transcendental type and wholesome type of saints, speculation, imagination, the practice of life, the usage of activity and passivity, and the width and depth of Buddhism propagation. In conclusion, the writer approves the value of this "connection." Tang's criticism about Buddhism is open, as Buddhism can answer his criticism, and Confucianism might have equivalent problems to be solved. Tang's way to connect Buddhism and Confucianism is reasonable and valuable, but exclusive at all.